A point charge is a theoretical concept representing an infinitely small charge, often described using a Dirac delta function for charge density. It is not limited to an electron but can represent any charge concentrated at a single point in space. The discussion emphasizes that this model recovers Coulomb's law through mathematical integration and application of Gauss' law. When applying the divergence theorem, the relationship between electric field and charge density is established, leading to the familiar expression for the electric field around a point charge. Ultimately, the point charge serves as a simplified model for understanding electric fields in physics.